Division II.3.2 Instructions concerning specific positions

Article 92(3) of the Regulation (EU) No 575/2013

See Z 01.00, column 0100

Total risk exposure amount as defined for COREP (OF): {C 02.00;010;010}

See Z 01.00, column 0140

Total leverage ratio exposure as defined for COREP (LR): {C 47.00;290;010}

This item shall only be reported for entities that are not subject to capital requirements on an individual basis.

Articles 12, 28 to 31 of Directive 2013/36/EU and Article 93 of Regulation (EU) No 575/2013

The amount of initial capital required as a precondition for the authorization to commence the activity of an institution.

Leverage ratio requirement as applicable to the entity or group, expressed as a percentage of the total leverage ratio exposure. If no formal requirement is in place, entities shall leave this cell empty.

Total leverage ratio exposure shall be defined as for COREP (LR): {C 47.00;290;010}

COREP (OF): {C 03.00;130;010}

The sum of (i) and (ii) as follows:

1. (i)

   the total capital ratio (8 %) as specified in Article 92(1)(c) of Regulation (EU) No 575/2013;

2. (ii)

   the additional own funds requirements (Pillar 2 Requirements – P2R) ratio determined in accordance with the criteria specified in the EBA Guidelines on common procedures and methodologies for the supervisory review and evaluation process and supervisory stress testing (EBA SREP GL).

This item shall reflect the total SREP capital requirement (TSCR) ratio as communicated to the institution by the competent authority. The TSCR is defined in Section 1.2 of the EBA SREP GL.

If no additional own funds requirements were communicated by the competent authority, then only point (i) shall be reported.

COREP (OF): {C 03.00;140;010}

The sum of (i) and (ii) as follows:

1. (i)

   the CET1 capital ratio (4,5 %) as per Article 92(1)(a) of Regulation (EU) No 575/2013;

2. (ii)

   the part of the P2R ratio, referred to in point (ii) of row 300, which is required by the competent authority to be held in the form of CET1 capital.

If no additional own funds requirements, to be held in the form of CET1 capital, were communicated by the competent authority, then only point (i) shall be reported.

COREP (OF): {C 03.00;150;010}

The sum of (i) and (ii) as follows:

1. (i)

   the Tier 1 capital ratio (6 %) as per Article 92(1)(b) of Regulation (EU) No 575/2013;

2. (ii)

   the part of P2R ratio, referred to in point (ii) of row 300, which is required by the competent authority to be held in the form of Tier 1 capital.

If no additional own funds requirements, to be held in the form of Tier 1 capital, were communicated by the competent authority, then only point (i) shall be reported.

Article 128 point 6 of Directive 2013/36/EU

COREP (OF): {C 04.00;740;010}

Articles 128 point (1) and 129 of Directive 2013/36/EU

COREP (OF): {C 04.00;750;010}).

According to Article 129(1) the capital conservation buffer is an additional amount of Common Equity Tier 1 capital. Due to the fact that the capital conservation buffer rate of 2,5 % is stable, an amount shall be reported in this cell.

Article 458(2) point d (iv) of Regulation (EU) No 575/2013

COREP (OF): {C 04.00;760;010}).

In this cell the amount of the conservation buffer due to macro-prudential or systemic risk identified at the level of a Member State, which can be requested according to Article 458 of Regulation (EU) No 575/2013 in addition to the capital conservation buffer shall be reported.

The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.

Articles 128 point (2), 130, 135-140 of Directive 2013/36/EU

(see COREP (OF): {C 04.00;770;010}).

The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.

Articles 128 point (5), 133 and 134 of Directive 2013/36/EU

(see COREP (OF): {C 04.00;780;010}).

The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.

Articles 128 point (3) and 131 of Directive 2013/36/EU

COREP (OF): {C 04.00;800;010}

The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.

Articles 128 point (4) and 131 of Directive 2013/36/EU

COREP (OF): {C 04.00;810;010}

The amount reported shall represent the amount of own funds needed to fulfil the respective capital buffer requirements at the reporting date.

COREP (OF): {C 03.00;160;010}

The sum of (i) and (ii) as follows:

1. (i)

   the TSCR ratio referred to in row 0300;

2. (ii)

   to the extent it is legally applicable, the combined buffer requirement ratio referred to in Article 128 point (6) of Directive 2013/36/EU.

This item shall reflect the Overall capital requirement (OCR) ratio as defined in Section 1.2 of the EBA SREP Guidelines.

If no buffer requirement is applicable, only point (i) shall be reported.

COREP (OF): {C 03.00;170;010}

The sum of (i) and (ii) as follows:

1. (i)

   the TSCR ratio to be made up of CET1 capital referred to in row 0310;

2. (ii)

   to the extent it is legally applicable, the combined buffer requirement ratio referred to in Article 128 point (6) of Directive 2013/36/EU.

If no buffer requirement is applicable, only point (i) shall be reported.

COREP (OF): {C 03.00;180;010}

The sum of (i) and (ii) as follows:

1. (i)

   the TSCR ratio to be made up of Tier 1 capital referred to in row 0320;

2. (ii)

   to the extent it is legally applicable, the combined buffer requirement ratio referred to in Article 128 point (6) of Directive 2013/36/EU.

If no buffer requirement is applicable, only point (i) shall be reported.

COREP (OF): {C 03.00;190;010}

The sum of (i) and (ii) as follows:

1. (i)

   the OCR ratio referred to in row 0500;

2. (ii)

   where applicable, the Pillar 2 Guidance (P2G) as defined in the EBA SREP GL. P2G shall be included only if communicated to the institution by the competent authority.

If no P2G is communicated by the competent authority, then only point (i) shall be reported.

COREP (OF): {C 03.00;200;010}

The sum of (i) and (ii) as follows:

1. (i)

   the OCR ratio to be made up of CET1 capital referred to in row 0520;

2. (ii)

   where applicable, the part of P2G, referred to in point (ii) in row 0600, which is required by the competent authority to be held in the form of CET1 capital. P2G shall be included only if communicated to the institution by the competent authority.

If no P2G is communicated by the competent authority, then only point (i) shall be reported.

COREP (OF): {C 03.00;210;010}

The sum of (i) and (ii) as follows:

1. (i)

   the OCR ratio to be made up of Tier 1 capital referred to in row 0520;

2. (ii)

   where applicable, the part of P2G, referred to in point (ii) in row 600, which is required by the competent authority to be held in the form of Tier 1 capital. P2G shall be included only if communicated to the institution by the competent authority.

If no P2G is communicated by the competent authority, then only point (i) shall be reported.